COMMERCIAL TAXES OFFICER Vs. KRISHNA TALKIES

JUDGEMENT

(1.) Heard learned Counsel for the petitioner.

(2.) These two revision petitions are being disposed of by a common order.

(3.) The Tax Board by its order dated May 9, 2003 has allowed the assessee's appeals and held that since the composition scheme for payment of entertainment tax, which was in force vide notification dated July 8, 1982 was cancelled with effect from May 22, 1999, for the period in question from May 23, 1999 to May 31, 1999 (in C.R. No. 556 of 2005) and June 1, 1999 to June 30, 1999 (in C.R. No. 555 of 2005), the assessee had collected and paid the entertainment tax on the basis of actual collection and had filed returns for the said period. The actual collection of entertainment tax for these periods was Rs. 6,611 and Rs. 14,566 respectively. However, the learned assessing authority proceeded on the assumption that since the order cancelling the composition for the assessee with effect from May 22, 1999 was passed by the Deputy Commissioner (Administration) on August 3, 1999, the assessee would be liable to pay the entertainment tax under the same composition scheme and would be liable to pay the amount determined under said composition scheme at Rs. 89,560 for the month.